China’s International Taxation: Typical Practice
摘要
In the wake of a high-tech giant's tax ruling and the intensifying scrutiny of the accounts of other high-tech giants, international taxation rules have become a major topic for discussion. Not surprisingly, businesses and their advisers have become very interested in potential measures that regulators may implement to balance the economic relations between states, and between states and enterprises. The 2016-2018 Compliance Plan on International Tax Administration (hereafter referred to as the “Plan”) issued by the State Tax Bureau’s Jiangsu Provincial Office gives an indication of China’s position on international tax rules. It is considered that this move by the Jiangsu Provincial Office, is a forerunner of China’s international taxation and anti-tax avoidance management policies, and will help enterprises predict future measures of the State Tax Bureau. Based on the 2014 Compliance Plan on International Tax Administration, the new 2016 Plan covers fourteen areas. This article will analyze the highlights of the Plan.
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